Accounting Research Methods Chapter 4
Accounting Research Methods Chapter 4
Research
Methods
Chapter IV:
Research Methodology
(Part I)
Ethnographic Method
- involves intensive field researches to discover and describe
accurately and comprehensively the culture of the people being
studied; the researcher has to live with the people and become
a part of their culture
Phenomenological Method
- studies or examines human experiences through the
description provided by the people involved
Case Studies
- are in-depth examinations of people or groups of people
-involves seeking the reasons why such cases occur to the
subject under study
Sampling terms
Sampling refers to the process of drawing a subset of
people from a population
Sample is a small proportion of a population selected for
observation and analysis
Population is any group of individuals that have one or
more characteristics in common that are of interest to the
researcher. The population may be all the individuals of a
particular type, or a more restricted part of that group
Statistic refers to the characteristic of a sample
Parameter refers to the characteristic of a population
Reasons for sampling
1. There are instances when complete involvement of
all members of the population is not possible.
2. It is generally cheaper and more expeditious to
involve an adequate sampling of study subjects than all
members of the target population.
3. Inclusion of all members of a population is often not
worth the time and expense due to lack of capability to
take part in intellectual endeavors such as research.
Results from a well selected sample can be as precise as
data obtained from the total population.
4. The number of study subjects should be kept as
small as feasibly possible when the independent
variable could have unpleasant side effects on the
subjects.
5. Observations are easier to collect and summarize
with a sample than with a complete count.
Sampling designs
2. Systematic sampling
This design is a modified version of simple random sampling
which is less time consuming and easier to implement. The
total number of units in the population (N) is divided by the
desired sample size (n), yielding a sampling interval (k). The
sample is drawn by listing all population units in arbitrary
order and by selecting every kth unit, starting with randomly
selected number, until the desired sample size is reached.
3. Stratified sampling
The sample is obtained by separating the population units
into non-overlapping groups determined by certain
characteristics such as sex, age, education, residence, and
the like. Then, samples are selected within each group either
by simple random-sampling, stratified, or systematic random
sampling.
4. Cluster sampling
It is frequently applied on a geographical basis. On this
basis, districts or blocks of a municipality or a city, which
constitute the cluster, are randomly selected. All units in the
sample clusters are covered. It is useful when blocks or
districts are composed by heterogenous groups.
5. Multi-stage sampling
It involves several stages or phases in drawing the
sample from the population. In this method, it divides
large populations into stages to make the sampling
process more practical.
NON-PROBABILITY SAMPLING
1. Purposive sampling
The researcher uses his good judgement in selecting the
respondents who best meet the purposes of his study.
Whoever qualifies and is available is taken until the desired
number of sample is attained.
2. Convenience sampling
The researcher takes the closest persons as respondents,
continuing the process until the sample reaches a
predetermined size. Depending on your purpose and your
awareness of the crudity of this type of sampling, it may be
appropriate to some demanding kinds of data collection.
3. Quota sampling
It is equivalent to the stratified sampling with the added
requirement that each group is generally represented in the
sample in the same proportion as in the population. It selects
respondents in the same ratio as they are found in general
population. It is done by merely finding the person with the
requisite characteristics.
4. Snowball sampling
It requires identification of few persons who meet the requisite
characteristics important to the study. These persons act as
informants to identify others who qualify for inclusion in the
sample who, in turn, lead to more persons who can be
interviewed. This process continues until the desired number
of respondents is reached.
4.4 Measurement and
Instrumentation
MEASUREMENTS
From the word itself “instruments”, this is the things or tools used to
collect, measure and analyze data related to your research interests
from your participants.
When you know which method(s) you are using, you need to plan exactly
how you will implement them. What procedures will you follow to make
accurate observations or measurements of the variables you are
interested in?
OPERATIONALIZATION
Means turning abstract conceptual ideas into measurable observations.
When planning how you will collect data, you need to translate the
conceptual definition of what you want to study into the operational
definition of what you will actually measure.
SAMPLING
This involves defining a population, the group you want to draw
conclusions about, and a sample, the group you will actually collect data
from.
To decide on a sampling method, you will need to consider factors like
the required sample size, accessibility of the sample, and timeframe of
the data collection.
STANDARDIZING PROCEDURES
If multiple researchers are involved, write a detailed manual to
standardize data collection procedures in your study.
This helps ensure the reliability of your data, and you can also use it to
replicate the study in the future.
If you are collecting data from people, you will likely need to
anonymize and safeguard the data to prevent leaks of sensitive
information (e.g. names or identity numbers).
If you are collecting data via interviews or pencil-and-paper formats,
you will need to perform transcriptions or data entry in systematic
ways to minimize distortion.
You can prevent loss of data by having an organization system that
is routinely backed up.
Honesty
Objectivity Respect for Colleagues
Integrity Social Responsibility
Carefulness Non-Discrimination
Openness Competence
Respect for Intellectual Legality
Property Human Subjects
Confidentiality Protection
4.7 Data Analysis
I. Sources of data
Primary Data
is an original and unique data, which is directly collected by the
researcher from a source such as observations, surveys,
questionnaires, case studies and interviews according to his
requirements
Secondary Data
Secondary data is easily accessible but are not pure as they have
undergone through many statistical treatments. Secondary data
are the data collected by a party not related to the research study
but collected these data for some other purpose and at different
time in the past.
Quantitative Method
Quantitative methods are presented in numbers and require a
mathematical calculation to deduce. An example would be the
use of a questionnaire with close-ended questions to arrive at
figures to be calculated Mathematically. Also, methods of
correlation and regression, mean, mode and median.
Audio Recorder
An audio recorder is used for recording sound on disc, tape, or
film. Audio information can meet the needs of a wide range of
people, as well as provide alternatives to print data collection
tools.
Data Collection Tools for Interviews
Digital Camera
An advantage of a digital camera is that it can be used for
transmitting those images to a monitor screen when the need
arises.
Data Collection Tools for Interviews
Camcorder
A camcorder is used for collecting data through interviews. It
provides a combination of both an audio recorder and a video
camera. The data provided is qualitative in nature and allows
the respondents to answer questions asked exhaustively.
QUESTIONNAIRES AND SURVEYS
This is the process of collecting data through an instrument
consisting of a series of questions and prompts to receive a
response from individuals it is administered to.
questions questions
III. Data measurement / types of scales
Nominal scales are used for labeling variables, without any
quantitative value. “Nominal” scales could simply be called
“labels.” Each group has attributes distinctly different from the
other. This is a method of measuring the objects or events into a
discrete category.
Example:
· gender (male or female)
· civil status (single or married)
· nationality (Filipino, Chinese, Korean)
· religion (Muslim, Christian, Buddhist)
Example:
How do you feel today?
1- Very Unsatisfied
2- Somewhat Unsatisfied
3- Neutral
4- Somewhat Satisfied
5- Very Satisfied
Interval scales are numeric scales in which we know both the
order and the exact differences between the values. The
difference between the two variables has a meaningful
interpretation and the magnitude of the difference is important
Example:
Temperature in 5-degree interval – 5, 10, 15, 20
Water volume in 5 ml increments – 5ml, 10ml, 15ml, 20ml
Ratio scales
are the ultimate nirvana when it comes to data measurement
scales because they tell us about the order, they tell us the exact
value between units, and they also have an absolute zero which
allows for a wide range of both descriptive and inferential
statistics to be applied. It represents all the characteristics of
nominal, ordinal, and interval scales.
True Zero
Equal Intervals
Order
Category
A. Structured Interview
A. Structured Interview
standardized process
quantitative method
more reliable and
lack detail
of observation valid
fairly quick to
sequential in nature
conduct
IV. Structured and unstructured interview
B. Unstructured Interview
B. Unstructured Interview
qualitative
generate qualitative
expensive
observation data
available questions
the interview
interview
objectives?'
need correcting.
9. Develop the final survey form.
all that remains to be done is the mechanical process of
record of personal
enable the
generalized
danger of false
studied intensively
knowledge to get
generalization
richer and richer
mutual inter-
perfect type of
The data for a case study may be obtained from several sources such
as direct observation by the researchers, information provided by the
researchers’ informants, interviews, psychological tests,
questionnaires and inventories, recorded data from newspapers,
schools, courts, clinics, government agencies, and archival records or
documents.
Informed
and and
Consent
Anonymity Data Sharing
Confidential data
refers to information
It is useful to let
Informed consent
that is connected to a
participants know that
refers to written
particular individual
any information
consent by a person
to participate in any
such as medical or
aggregated in the
given evaluation
service records.
analysis process as a
Anonymous data is
way of ensuring
information that
privacy of individual
may be collected.
cannot be traced to a
data.
particular individual.
PRESENTORS
LEADER:
UY, RAY ALLEN L.
MEMBERS:
CONCEPCION, TYRA MARIELLE C.
MIRANDA, ANGELA MAE M.
TINGKAO, SITTI FATIMA M.
TORDECILLA, ALEXANDRA A.
RESEARCH METHODOLOGY FORMAT
Research Design
Research Locale
Participants
Sampling Technique
Research Instrument
Data Gathering Procedures
Method of Data Analysis
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What Are the Methods of Data Collection? | How to Collect Data (lotame.com)